179D Deduction

Do You Qualify for the Energy-Efficient Commercial Buildings Deduction?

179D is a deduction available for the use of energy efficient components within buildings. It allows for up to $1.80 per square foot deduction if the lighting, HVAC, and/or building envelope meet energy efficiency guidelines.

An analysis of blueprints, completion of energy efficient testing, and subsequent modeling through IRS-approved software generates the amount of deduction. These deductions may be claimed on current-year tax returns or via an accounting method change for older facilities.

An additional deduction of up to $1.80 per square foot is available if you meet the qualifications of this provision.

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Julie Helms, CPA | Director, Specialty Tax Services

The Lurie Difference: A Streamlined Process

Lurie’s Specialty Tax Services advisors offer unique tax savings and reduction strategies for businesses and their tax concerns. The team works closely with you and your service partners to provide counsel and execution on matters that extend far beyond compliance. This close collaboration provides not only coordinated, seamless service with specialists who have deep expertise, but also delivers true dollar cost savings. Here is what to expect: 

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Building owners, tenants making improvements, architects, engineers, or other designers of governmental buildings with properties (typically greater than 50,000 SF) placed-in-service after December 31, 2005. This deduction became permanent as a result of the Consolidated Appropriations legislation.

We Help You Uncover Benefits

Energy efficiency deduction of up to $1.80 per square foot of properties

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